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Contact Name
Safrizal
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safrizal@stie-mahaputra-riau.ac.id
Phone
+6282384473254
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ambitek@stie-mahaputra-riau.ac.id
Editorial Address
LPPM STIE Mahaputra Riau Jl. Paus No. 52 Pekanbaru
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Kota pekanbaru,
Riau
INDONESIA
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
ISSN : 27157083     EISSN : 29622042     DOI : 10.56870
Ambitek journals publish the results of qualitative and quantitative research in the fields of: Accounting Science - Financial Accounting - Management Accounting - Tax and Taxation - Banking Accounting - Government Accounting - Small Business and MSME Accounting - Auditing and Auditing - Cost Accounting - Accounting Information Systems - Financial Management - Marketing Management - HR Management - Sharia Finance - Sharia Economics - Islamic Accounting - Finance - Business - Technology.
Articles 140 Documents
Pengaruh Return On Equity (ROE), Gross Profit Margin (GPM) Dan Pertumbuhan Penjualan Terhadap Harga Saham Pt.Indofood Cbp Sukses Makmur Tbk anti, yuli; Huda, Nurul
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 2 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.404 KB) | DOI: 10.56870/ambitek.v2i2.49

Abstract

This study aims to analyze how much influence roe, gpm, and sales growth have on prices. the sampling method used purposive sampling, with these criteria obtained a sample of 10 years. the type of data used in this study is secondary data which is processed using the SPSS version 22 application. The results show that the variables roe, gpm, and sales growth simultaneously have the same effect on stock prices, and partially show only gpm variables that affect stock prices , while the coefficient of determination (R2) the independent variable can explain its effect with a potential of 71.7% and the remaining 28.3% is explained by other variables.
Analisis Pengaruh Iklim Organisasi, Kepemimpinan, Dan Kepuasan Kerja Terhadap Kinerja Pegawai PT. Batugunung Mulia Putra Maulana, Beni; Arifin, Zainal; Daud, Ibrahim
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 2 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (823.301 KB) | DOI: 10.56870/ambitek.v2i2.50

Abstract

The phenomenon that occurs today at PT. Batu Gunung Mulia Putra Agro, Batu Ampar District, Tanah Laut Regency is still a lot of negative assessments of employees. The condition is that there are still employees who often come late to work, there are employees who are passive towards work, there are employees who are not on time in completing their work and there are still some employees who leave assignments during working hours without explanation. This condition causes problems for the leadership to reduce the level of employee satisfaction. This type of research is explanatory research, the expected goal of this research is to analyze the effect of organizational climate, leadership, and job satisfaction simultaneously on employee performance at PT. Batu Gunung Mulia Putra Agro, Batu Ampar District, Tanah Laut Regency. The results of the data analysis above, it is proposed to conclude that organizational climate has an effect on employee performance with sig (0.000). Leadership has an effect on employee performance with sig (0.036). Job satisfaction has an effect on employee performance with sig (0.000). Organizational climate, leadership, and job satisfaction simultaneously affect the performance of employees at PT. Batu Gunung Mulia Putra Agro, Batu Ampar District, Tanah Laut Regency.
Analisis HPP dan Penetapan Harga Jual Sepeda Gunung ABC Pada PT XYZ Prasetyo, Hendra Dwi; Sekaryanti, Dewi Ayu
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 2 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.66 KB) | DOI: 10.56870/ambitek.v2i2.51

Abstract

A bicycle is one of the best of transportation that never make it in the time for it .In line with the modern era, cycling is now a new hobby of the urban population especially in kota sidoarjo and surabaya .Moreover in the pandemic as the last two years the bicycle take their time again because of cycling believed to to make body to be to be healthier. Research on Cost of Goods Sold (COGS) this abc aims to understand the determination of the cost of goods sold and determination of selling prices he would do to pt xyz .The research was conducted in pt object xyz mountain bike products as a seller of abc .Data analysis was conducted using a method of descriptive quantitative namely the data obtained by next analyzed and accounted for , so that it result can respond to the formulation of the issues to be examined , so that we can take the conclusions from the data processing. The research results show that the determination of the cost of the production of have done well and precisely so able to select the selling price of any products correctly .The experimental show that it get had good profit according to the company need, but it will be more optimal if the percentage of profit can be increased so the company can be developed any further
Analisa Penyajian Laporan Keuangan Berbasis ERP (SAP) dengan Metode EUCS Di PT. Central Proteina Prima Mentari, Galih; Yulfajar, Amrina
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 2 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.924 KB) | DOI: 10.56870/ambitek.v2i2.52

Abstract

The purpose of this study is to see which SAP is used to provide reports to meet financial reporting requirements, as well as how the EUCS model is used to deliver financial reports. The research approach in this case study is qualitative. Data collection was carried out at PT. Central Proteina Prima through interviews, observations, and documentation. Based on this research, the results of using SAP are considered to meet the report quality requirements.cial reports in accordance with the Indonesian Financial Accounting Standards (SAK), which include the Financial Accounting Standards of the Indonesian Institute of Accountants (DSAK Statement) of the Financial Accounting Standards (PSAK) and the Interpretation of Financial Accounting Standards (ISAK), as well as the Regulations and DSAK Guidelines.
Pengaruh Size, Growth, dan Kondisi Keuangan Perusahaan Terhadap Capital Structure Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Masril, Masril; Ariesta, Nadhya Theressiana; Jefriyanto, Jefriyanto; admin, admin
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 2 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (724.029 KB) | DOI: 10.56870/ambitek.v2i2.53

Abstract

The purpose of this study was to determine the effect of company size, company growth and financial condition on capital structure in consumer goods industrial sector companies listed on the Indonesia Stock Exchange 2017-2019. The samples in this study were 32 companies with research data for 3 years and using multiple linear regression data analysis techniques. The results of the study stated that firm size had no effect on capital structure, firm growth had no effect on capital structure and financial condition had no effect on capital structure. Company size, company growth and financial conditions have no simultaneous effect on capital structure in consumer goods industrial sector companies listed on the Indonesia Stock Exchange 2017-2019.
Pengaruh Lingkungan Kerja Non Fisik Terhadap Disiplin Kerja Pegawai Pada Badan Perencanaan dan Pembangunan Daerah (BAPPEDA) Kota Bima Aprianti, Aprianti; Wulandari, Wulandari
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 2 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (573.014 KB) | DOI: 10.56870/ambitek.v2i2.54

Abstract

The purpose of the study was to determine and analyze the effect of the nonphysical work environment on the work discipline of employees at the Regional Planning and Development Agency of Bima City. This research uses associative research type. The research instrument used is a questionnaire used, namely a questionnaire with a Likert scale. The population in this study were all employees at the Regional Development Planning Agency (Bappeda) of Bima City, amounting to 53 people, 38 civil servants, 2 honorary k-2 workers, 11 contract workers, and 2 volunteers. The sampling technique used in this study is non-probability sampling. The considerations of researchers using purposive sampling are (1) To facilitate researchers in the sampling process; and (2) The researcher only examined employees with the status of civil servants (PNS), totaling 38 employees. The results showed that non-physical work environment variables had a positive and significant influence on employee work discipline.
Pengaruh Motivasi Dan Disiplin Terhadap Kinerja Karyawan Pada PT. Cilpan Finance Tanggerang II Roni; Fadli, Roni; Mulyani, Sri; Setianingsih, Setianingsih
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 2 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (571.859 KB) | DOI: 10.56870/ambitek.v2i2.55

Abstract

The purpose of this study is to determine the effect of compensation and motivation on turnover intention at PT. Bina Putra Makmur Nusantara. This study uses quantitative methods, with a population size of 51 respondents with saturated sampling type, namely all employees at PT. Bina Putra Makmur Nusantara. Collecting data using a questionnaire distributed to employees of PT. Bina Putra Makmur Nusantara. The collected data was then analyzed using Validity Test, Reliability Test, Classic Assumption Test, Simple Linear Regression Test, Multiple Linear Regression Test, Coefficient of Determination Test and Hypothesis Testing with the help of SPSS Version 25 program. Compensation variables have a negative effect on performance at PT. Bina Putra Makmur Nusantara, based on the results of an analysis of the influence of factors that influence turnover intention, shows tcount < ttable, namely -2.720 < 2.009, sig 0.009 < probability 0.05. Motivation variable has a positive and significant effect on performance at PT. Bina Putra Makmur Nusantara, motivation variable has the most dominant influence on performance with tcount > ttable, which is 4.652 > 2.009, and sig 0.000 < probability 0.005. Compensation and motivation variables together and simultaneously have a positive and significant effect on the performance of PT. Bina Putra Makmur Nusantara, because the fcount is greater than the ftable value, namely 137,048 > 3.19 with a significant level of < 0.05, which is 0.000.
Pengaruh Karakteristik Pekerjaan Dan Komitmen Organisasi Terhadap Organizational Citizenzhip Behavior Pada Kantor Dinas Perhubungan Provinsi Aceh Syamsuddin, Nurfiani; Susanti, Susanti; Ramadhan, Taufiq
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 2 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (773.46 KB) | DOI: 10.56870/ambitek.v2i2.56

Abstract

Human Resources (HR) is the main driving factor in an organization because the existence of an organization also depends on the humans involved behind it. Organizational Citizenship Behavior (OCB) is an employee voluntary behavior that is not directly related to rewards, but contributes to organizational effectiveness. Problems about low organizational citizenship behavior can occur in an organization. This study aims to determine the effect of job characteristics and organizational commitment on organizational citizenship behavior at the Aceh Provincial Transportation Office. The population of this study were all employees at the Aceh Provincial Transportation Service Office as many as 264 people and the sampling technique used the slovin technique in order to obtain 72 employees. The model used in this study is multiple linear regression analysis. The results of the study indicate that job characteristics and organizational commitment simultaneously and partially have a significant effect on organizational citizenship behavior at the Aceh Provincial Transportation Office. The value of the correlation coefficient (R) of 0.723 means that organizational citizenship behavior at the Aceh Provincial Transportation Service Office has a close and positive relationship with job characteristics and organizational commitment of 72.3%. While the coefficient of determination (R2) is 0.523, meaning that any changes in the dependent variable, namely organizational citizenship behavior at the Aceh Provincial Transportation Service Office, can be explained by changes in the job characteristics variable (X1) and organizational commitment (X2) of 0.523 or 52.3% and the remaining 47.7% is explained by other variables outside of this research, for example compensation, promotion, work environment, work motivation, organizational culture, work discipline and others.
Pengaruh Leverage Dan Profitabilitas Terhadap Tax Avoidance Dimoderasi Oleh Corporate Social Responsibility: Studi Empris pada Perusahaan Manufaktur yang terdaftar di LQ45 2017-2020 zanra, sri
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 2 No 2 (2022): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Agustus 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (637.925 KB) | DOI: 10.56870/ambitek.v2i2.57

Abstract

This study aims to determine the effect of Leverage, and Profitability on Tax avoidance with Corporate social responsibility as a moderating variable (empirical study on manufacturing companies listed in LQ45 in 2018-2020). The data used in this study is secondary data from the annual reports of companies that listed on LQ45 on the Indonesia Stock Exchange. The method used in this research is multiple linear regression analysis method and moderated regression analysis. The sample selection in this study was using the purposive sampling method in which a sample of 24 companies was obtained with a total of 96 observations for 4 years of observation (2017-2020). The results of this study indicate that the profitability variable has an effect on tax avoidance. Leverage, profitability and Corporate social responsibility variables can explain the tax avoidance variable by 53.1%. The results of this study also show that Corporate social responsibility is able to moderate the effect of leverage on Tax avoidance but is not able to moderate the profitability of Tax avoidance .
Analisis Pengaruh Ekspor, Investasi dan Tenaga Kerja Terhadap GDP Indonesia Tahun 1990-2020 Afifatus, Lutfi
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 3 No 1 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/ambitek.v3i1.59

Abstract

This research was conducted with the aim of analyzing the effect of oil and gas exports, non-oil exports, investment and labor on Indonesia's economic growth. The data used in this study is time series data with a time span from 1990 to 2020 using the ECM (Error Correction Model) data analysis method with the help of Eviews10 software. In this study, it was found that the Oil and Gas Export Variable variable did not have a significant effect on GDP in Indonesia both in the long and short term while the Non Oil and Gas Export variable had a significant effect on Indonesia's GDP in the long term but did not have a significant effect in the long term. short. Investment variable has a significant influence on GDP in Indonesia, both in the long term and in the short term and for the Labor variable has a significant influence on GDP in Indonesia in the long term, but in the short term the Labor variable does not have a significant effect on Indonesia's GDP

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